Statement of stockholders’ equity climate control systems co. offers its services to residents in the spokane area. selected accounts from the ledger of climate control systems for the fiscal year ended december 31, 20y2, are as follows: common stock jan. 1 75,000 feb. 15 25,000 retained earnings dividends dec. 31 160,000 jan. 1 (20y2) 4,150,800 mar. 31 40,000 dec. 31 160,000 dec. 31 700,000 june 30 40,000 sept. 30 40,000 dec. 31 40,000 prepare a statement of stockholders’ equity for the year ended december 31, 20y2. if a net loss is incurred or dividends were paid, enter that amount as a negative number using a minus sign. climate control systems co. statement of stockholders’ equity for the year ended december 31, 20y2 common stock retained earnings total $ $ $ $ $ $

In each of the cases below, assume division x has a product that can be sold either to outside customers or to division y of the same company for use in its production process. the managers of the divisions are evaluated based on their divisional profits. case a b division x: capacity in units 200,000 200,000 number of units being sold to outside customers 200,000 160,000 selling price per unit to outside customers $ 90 $ 75 variable costs per unit $ 70 $ 60 fixed costs per unit (based on capacity) $ 13 $ 8 division y: number of units needed for production 40,000 40,000 purchase price per unit now being paid to an outside supplier $ 86 $ 74 required: 1. refer to the data in case a above. assume in this case that $3 per unit in variable selling costs can be avoided on intracompany sales. a. what is the lowest acceptable transfer price from the perspective of the selling division? b. what is the highest acceptable transfer price from the perspective of the buying division? c. what is the range of acceptable transfer prices (if any) between the two divisions? if the managers are free to negotiate and make decisions on their own, will a transfer probably take place?